Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Holding and Movements Export Shops

HMEXSH2000 · General structure and nature of the Exports Shops regime

  • HMEXSH2010 · Outline of the Exports Shops warehousing regime
  • HMEXSH2020 · Scenarios for Export Shop warehouses
  • HMEXSH2030 · Electronic Point of Sale (EPOS) Systems
  • HMEXSH2040 · Flight Sheets
  • HMEXSH2050 · Boarding Cards
  • HMEXSH2060 · Approval of Export Shops
  • HMEXSH2080 · Conditions specific to all Export Shops
  • HMEXSH2100 · Notice to export intact
  • HMEXSH2110 · Annex warehouses
  • HMEXSH2120 · Limits on removals
  • HMEXSH2130 · Security
  • HMEXSH2140 · Dual Stock Locations
  • HMEXSH2150 · Common stock locations
  • HMEXSH2160 · Other conditions
  • HMEXSH2170 · Stock records
  • HMEXSH2180 · Duty Points
  • HMEXSH2190 · General structure and nature of the Export Shops regime: Common Stock
  • HMEXSH2200 · General structure and nature of the Export Shops regime: The Special Payment Scheme
  • HMEXSH2210 · General structure and nature of the Export Shops warehousing regime: How the duty is calculated
  • HMEXSH2220 · General structure and nature of the Export Shops warehousing regime: Common breaches of the Export Shop warehouse regulations
  • HMEXSH2230 · Miscellaneous items
  • HMEXSH2270 · General structure and nature of the Export Shops warehousing regime: Record keeping requirements
  • HMEXSH2280 · General structure and nature of the Export Shops warehousing regime: Who is liable for the excise duty?
  1. General structure and nature of the Exports Shops regime: Contents
  2. General structure and nature of the Exports Shops regime: Other conditions

HMEXSH2160 | General structure and nature of the Exports Shops regime: Other conditions

From HM Revenue & Customs · Holding and Movements Export Shops

Each shop will have its own unique set of circumstances which could lead to furtherconditions being set. This will even apply to different shops at the same location. If indoubt contact the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for guidance.

PreviousNext
PrivacyTerms